佐力药业: 内部审计制度（2025年8月）

Core Points - The internal audit system of Zhejiang Zoli Pharmaceutical Co., Ltd. aims to standardize internal audit work, improve quality, and protect investors' rights [2] - The internal audit applies to all business activities related to corporate governance, financial reporting, and information disclosure across the company and its subsidiaries [2] - The board of directors is responsible for establishing and implementing the internal control system, ensuring the accuracy and completeness of related disclosures [3] Group 1 - The internal audit is defined as an evaluation activity conducted by internal personnel to assess the effectiveness of internal controls, risk management, and the authenticity of financial information [2] - The internal control process aims to ensure compliance with laws, improve operational efficiency, safeguard assets, and ensure fair and accurate information disclosure [2] - The audit committee, composed of independent directors, oversees the internal audit department and ensures its independence from the finance department [4][5] Group 2 - The internal audit department is required to have at least three dedicated personnel who possess necessary knowledge, adhere to ethical standards, and maintain independence [8] - The internal audit department must report to the audit committee and submit an annual audit work plan and report [7][8] - The internal audit should cover all business activities related to financial reporting and information disclosure, including sales, procurement, asset management, and human resources [19][20] Group 3 - The internal audit department is responsible for evaluating the integrity and effectiveness of internal controls, auditing financial data, and assisting in fraud prevention [15][16] - The audit committee must review the internal audit reports and ensure that any identified deficiencies are addressed promptly [10][13] - The internal audit department must conduct audits of significant transactions, including investments, asset purchases, and related party transactions, ensuring compliance with approval procedures [10][11][12]